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  • Rwanda -Finance Bill 2021/2022


21 June 2021

The Finance Bill, 2021 (“the Bill”) was presented before Parliament by the Government and subsequently published on 5th May 2021. The Bill proposes for amendments to the country’s tax laws which includes Income Tax Act, Value Added Tax Act, Excise Duty Act, Tax Procedures Act and Miscellaneous Fees and Levies Act. The Bill also proposes changes to other Acts such as the Capital Market Act, Insurance Act, Kenya Revenue Authority Act, Retirement Benefits Act and Central Depositories Act. 

This Newsletter is a summary of the potential tax implications of the provisions contained in the Bill should it be enacted into an Act which is expected to be before 1st July 2021 as provided for under the Public Finance Management Act and coincides with the commencement of the Government’s financial year 2021/2022. 

We set out our analysis of the Bill’s proposed changes to tax laws. 

Please refer to the attached for more information.